Tin Parachutes에 관한 연구

Abstract

본 논문은 미국에서 M & A에 대한 방어수단으로 이용되고 있는 Tin Parachutes(종업원퇴직금계약)에 관하여 고찰한 것이다. 국내에서도 이의 일종이라고 할 수 있는 것이 최초로 이용되어 관심을 끌고 있다. 본 논문에서는 국내법상의 Tin Parachutes의 적법성 문제와 관련하여, 미국에서의 논의를 토대로 Tin Parachutes의 개념과 방어효과, 그리고 적법성에 관하여 고찰하였다.

The purpose of this article is to examine the Tin Parachutes Plan(employee severance benefits contract) that is employed as defensive tactics against M & A in the U.S.A. The fact arouses our interest that recently a kind of Tin Parachutes Plan was also employed as defensive tactics in Korea for the first time. In connection with the legality of the Tin Parachutes Plan in Korean Commericial Law, this article examines the concept, defensive effects and legality of the Tin Parachutes Plan on the basis of discussions in the U.S.A.

The purpose of this article is to examine the Tin Parachutes Plan(employee severance benefits contract) that is employed as defensive tactics against M & A in the U.S.A. The fact arouses our interest that recently a kind of Tin Parachutes Plan was also employed as defensive tactics in Korea for the first time. In connection with the legality of the Tin Parachutes Plan in Korean Commericial Law, this article examines the concept, defensive effects and legality of the Tin Parachutes Plan on the basis of discussions in the U.S.A.